B & G , The firm has two officesone in Chicago and one in Minneapolis. The firm classifies the direct costs of consulting jobs as variable costs. A contribution format segmented income statement for the companys most recent year is given: Total Company Office Chicago Minneapolis Sales $ 531,000 100.00% $ 177,000 100.00% $ 354,000 100.00% Variable expenses 265,500 50.00% 53,100 30.00% 212,400 60.00% Contribution margin 265,500 50.00% 123,900 70.00% 141,600 40.00% Traceable fixed expenses 148,680 28.00% 92,040 52.00% 56,640 16.00% Office segment margin 116,820 22.00% $ 31,860 18.00% $ 84,960 24.00% Common fixed expenses not traceable to offices 74,340 14.00% Net operating income $ 42,480 8.00% 3. Assume that sales in Chicago increase by $59,000 next year and that sales in Minneapolis remain unchanged. Assume no change in fixed costs. a. Prepare a new segmented income statement for the company. (Round your intermediate calculations and percentage answers to 1 decimal place (i.e. 0.1234 should be entered as 12.3 and other answers to the nearest whole dollar.))